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2019 (8) TMI 642 - ITAT PUNEOrder u/s 201(1) and 201(1A) - default in deduction of TDS - sufficient opportunity - ground of limitation - HELD THAT:- The chart giving the details of date of show cause notice, the date of hearing before AO and the date of orders passed by the AO reveal that from the date of issuance of show cause to the date of passing of orders u/s. 201(1) and 201(1A) is less than one month and in some of the cases it is barely two weeks. Undisputedly, the information sought by the AO from the assessee is about six years old. It takes time to retrieve the old information. We find merit in the contentions of the AR of assessee. The CIT(Appeals) has failed to appreciate the fact that to retrieve old information from voluminous physical data is a herculean task. We are of considered view that sufficient opportunity to produce relevant information/data was not afforded to the assessee. Taking into consideration entirety of facts, we deem it appropriate to restore all these appeals back to the file of CIT (Appeals) for de-novo adjudication, after affording reasonable opportunity of hearing to the assessee, in accordance with law. AR during the course of submissions has raised a legal ground challenging the validity of orders passed u/s. 201(1) and 201(1A) on the ground of limitation. This ground was neither raised by assessee before the First Appellate Authority nor was raised before the Tribunal as additional ground of appeal. The assessee is at liberty to raise all legal issues before the First Appellate Authority, if so advised.
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